Viger Corporation has a standard cost system in which it applies manufacturing overhead to products on the basis of standard machine-hours (MHs). The company has provided the following data for the most recent month: Budgeted level of activity Actual level of activity Standard variable manufacturing overhead rate Actual total variable manufacturing overhead 9,400 MHs 9,600 MHs $ 8.10 per MH $75, 050 What was the variable overhead rate variance for the month?

Multiple Choice

$1,417 Favorable

$1.090 Favorable

$1,620 Unfavorable

$2.710 Favorable